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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: Foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (Social Security Debts): requests for precautionary measures

Definition of precautionary measures

Precautionary measures are measures taken or to be taken in order to protect a claim by for example seizing assets or freezing bank accounts.

Precautionary measures are not taken by DMB.

Requests received from other member state

Requests for precautionary measures will be sent to HMRC where the claim relates to national insurance contributions or overpaid family benefits. Where the claim relates to any of the other benefits listed on the form, the request will be sent to the appropriate UK Government Department.

A request for precautionary measures may be made using an R017 or an R019 if the request is following a dispute (or the other states equivalent).

The request will be sent to the MARD team.

If you receive a request for precautionary measures from a foreign country, contact MIPS for advice.

Requests sent to other member states

If you receive a request for precautionary measures from another HMRC team, contact MIPS for advice.